Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Sadler on 24 March 2014.
Read the full decision in Lifeline Europe Ltd v The Commissioners for HM Revenue and Customs.
VAT – MTIC fraud – whether contra-trading outside scope of decision in Kittel –
no – appeal dismissed – permission to appeal refused.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.